Laws, Regulations & Annotations

PTLG Table of Contents > Property Tax Annotations > D > 360.0000 DISASTER RELIEF > 360.0040

Property Taxes Law Guide – Revision 2017

Property Tax Annotations

A    B    C    D    E    F    G    H    I    L    M    N    O    P    R    S    T    U    V    W   

D

360.0000 DISASTER RELIEF

Annotation 360.0040

360.0040 State Assessees. Revenue and Taxation Code section 170 is not applicable to state assessees. Section 170 does not reference the Board, Board-assessment statutes contain no reference to section 170, and the Board concluded on June 14, 1978, that the provisions of article XIII A of the California Constitution, which section 170 implements, are not applicable to state assessees. C 11/9/1982.